ANALISIS PENILAIAN KINERJA KEUANGAN DANA PENSIUN PT. ALLIANZ INDONESIA

Nevi Erlinar Siallagan, I Made Indra, M. Nasyubun

Abstract


Pension funds are very important for everyone, especially for workers. Pension programs can guarantee a person's welfare and income in the old day. According to the PSAK No. 18 concerning accounting for pension funds, it is explained that a DPLK is a Pension Fund established by a bank or life insurance company to organize a Fixed Payout Pension Program for individuals, both employees and Independent Workers who separate from the Employer's Pension Fund for employees of the bank or life insurance company concerned. It is expected that the financial performance of the pension fund in managing its finances will have a good impact on its participants. In accordance with the Association of Indonesian Pension Funds, this study focuses to calculate Return on Investment, Fund Adequacy Ratio, Operational Cost Efficiency as a measuring tool to determine the financial performance of pension funds. This study uses data from the pension fund financial statements of PT. Allianz Indonesia for the period 2015 – 2020 using a descriptive quantitative method. The result showed that the pension fund financial performance of PT. Allianz Indonesia can be categorized as good and get the public's trust to use PT. Allianz Indonesia as a place to save their pension funds.

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References


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